Kubota L4701 Compact Tractor from China
The Kubota L4701 features a 47.3 hp (35.3 kW but rated effectively in 37-75 kW band) diesel engine for utility tasks like mowing, tilling, and light hauling. Classified under HTS 8701.93.50.00 for non-8709 tractors with engine power exceeding 37 kW but not 75 kW. It's built for versatility on small farms or landscaping.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
Import Tips
• Include detailed engine specs and VIN in commercial invoice to match 'other' tractor criteria
• Check for country-of-origin rules; tractors assembled outside qualify differently under USMCA
• Avoid classifying with front-end loader as a set; loader may go under 8432 if interchangeable